https://www.taxtmi.com/caselaws?id=311209 The Appellate Tribunal CESTAT Allahabad ruled that the appellant was not entitled to Cenvat Credit for Service Tax on Outdoor Catering Services post 1st April 2011, aligning with a Larger Bench decision that such services do not qualify as 'input service.' However, the Tribunal found the imposition of a penalty on the appellant unjustified due to the interpretational nature of the issue and prior favorable decisions. Consequently, the penalty was set aside, and the appeal was disposed of without penalization. en-us Thu, 31 Jan 2019 00:00:00 +0530 Thu, 14 Dec 2023 08:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311209 The Appellate Tribunal CESTAT Allahabad ruled that the appellant was not entitled to Cenvat Credit for Service Tax on Outdoor Catering Services post 1st April 2011, aligning with a Larger Bench decision that such services do not qualify as 'input service.' However, the Tribunal found the imposition of a penalty on the appellant unjustified due to the interpretational nature of the issue and prior favorable decisions. Consequently, the penalty was set aside, and the appeal was disposed of without penalization. Case-Laws Central Excise Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311209